Definition: Fourth Directive (of the Council on the annual accounts of certain types of companies) [repealed]
A directive issued by the Council of the European Communities in 1978 (No. 78/660/EEC), concerning the harmonisation of company law and accounting practices in Member States.
[This directive was repealed by the "New Accounting Directive" (Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013, on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings).]
European Statistical System (ESS), "Admin Data Glossary. Definitions adopted for certain terms related to the use of administrative data for producing business statistics", ESSnet Admin Data (Overview of MSs’ Existing Practices in the Uses of Administrative Data for Business Statistics), Deliverable 1.1, 2013